Pengaruh Dimensi Budaya terhadap Intensi Melakukan Whistleblowing: Studi pada Mahasiswa S1 Akuntansi UGM

Nafisa Ariqoh, Didi Achjari, Prof. Dr., M.Com., Ak., CA.

2026 | Skripsi | AKUNTANSI

Tindakan whistleblowing menjadi salah satu mekanisme efektif dalam memberantas berbagai kasus fraud yang masih marak terjadi di berbagai industri. Tingginya kerugian akibat fraud mendorong perlunya memahami faktor-faktor yang memengaruhi intensi seseorang untuk melakukan whistleblowing. Berdasarkan teori budaya Hofstede, penelitian ini menganalisis pengaruh empat dimensi budaya, yaitu power distance, collectivism, femininity, dan uncertainty avoidance terhadap intensi whistleblowing mahasiswa S1 Akuntansi FEB UGM angkatan 2022 dan 2023. Sampel penelitian diambil menggunakan purposive sampling sebanyak 131 responden yang telah mengikuti mata kuliah Pengauditan dan Etika Bisnis. Data primer diperoleh melalui kuesioner online yang disebarkan melalui beberapa platform media sosial dan dianalisis menggunakan regresi linear berganda dengan IBM SPSS Statistic. Hasil penelitian menunjukkan bahwa femininity berpengaruh positif dan signifikan terhadap intensi whistleblowing. Sebaliknya variabel power distance, collectivism, dan uncertainty avoidance tidak terbukti berpengaruh signifikan terhadap intensi whistleblowing. Temuan ini menekankan pentingnya nilai-nilai budaya feminin dalam mendorong perilaku etis mahasiswa sebagai calon profesional, sehingga institusi pendidikan perlu memperkuat pendidikan etika dan kesadaran sosial dalam konteks budaya.

Whistleblowing has become an effective mechanism to combat various fraud cases that remain prevalent across industries. The significant losses caused by fraud highlight the need to understand the factors influencing an individual's intention to engage in whistleblowing. Based on Hofstede's cultural theory, this study examines the influence of four cultural dimensions, power distance, collectivism, femininity, and uncertainty voidance, on the whistleblowing intentions of undergraduate accounting students at FEB UGM from the 2022 and 2023. This study employed purposive sampling, selecting 131 students who had completed Auditing and Business Ethics courses. Primary data were collected through online questionnaires distributed via multiple social media platforms and analyzed using multiple linear regression with IBM SPSS Statistics. The result of this study indicate that femininity has a positive and significant effect on whistleblowing intention. In contrast, the variables of power distance, collectivism, and uncertainty avoidance are not found to have a significant effect on whistleblowing intention. These findings underscore the importance of feminine cultural values in promoting ethical behavior among students as future professionals, suggesting that educational institutions should strengthen ethics education and social awareness within the cultural context.

Kata Kunci : Power Distance, Collectivism, Femininity, Uncertainty Avoidance, Intensi Whistleblowing, Dimensi Budaya